第17冊第2增訂本

出版日期：2003年4月

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已出版的個案摘要

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補加稅評稅

資產遞增表 – 納稅人同意少報利潤差額 – 《稅務條例》第82A及82B條

D52/02

incorrect tax return [英文案例]

D34/02

submission of incorrect tax returns without reasonable excuse - substantial understatement both in actual amounts and in percentage terms - imposition of additional assessments at the average rate of 79.46% - a taxpayer could not rely on a practice note of the Revenue, when in fact he did not know about it at the time of furnishing his tax returns, as reason for understatement - applicability and coverage of the Departmental Interpretation and Practice Notes No 12 ('DIPN No 12') - wholly misconceived reliance by the appellant on DIPN No 12 - appeal was unmeritorious and an abuse of the process - penalized in costs - ss 9(1)(a), 68(4), 68(9), 82A and 82B(3) of the Inland Revenue Ordinance ('IRO') [英文案例]

sale of property - intention at the time of purchase - whether the property was capital asset or trading asset - s 68(4) of the Inland Revenue Ordinance ('IRO') - onus of proof on the appellants [英文案例]

D36/02

sale of property - onus of proof on the taxpayer - s 68(4) of the Inland Revenue Ordinance ('IRO') - intention at the time of purchase [英文案例]

D33/02

sale of property - rules of evidence - s 68 of the Inland Revenue Ordinance ('IRO') - whether a property is a capital asset or a trading asset - intention at the time of acquisition - onus of proof on the appellant [英文案例]

D32/02

sale of property - s 68(4) of the Inland Revenue Ordinance ('IRO') - intention at the time of purchase - whether the properties were capital assets or trading assets - onus of proof on the appellant [英文案例]

D41/02

whether certain sums are deductible as outgoings and expenses under s 16(1) - mere compliance with s 16(1) is not sufficient, it must also not be excluded under s 17(1) - ss 14, 16, 17 and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例]

D58/02

whether request to provide particulars as to the nature of expense reasonable [英文案例]

D50/02

whether the sale of a property was trading in nature - it was crucial to ascertain the intention of the taxpayer at the time of acquisition of the property - the stated intention of the taxpayer was not decisive - actual intention had to be determined objectively - burden of proof on the appellant - incumbent on the appellants to substantiate their contention - s 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例]

D42/02

物業税

個人入息課稅 – 上訴人是否永久性居民或臨時居民 –《稅務條例》第41及60條

D37/02

薪俸稅

s 9(1A)(a) of the Inland Revenue Ordinance ('IRO') - whether or not the sums in question were 'refunds' - whether or not the housing allowance is chargeable for tax [英文案例]

whether allowance to be granted under s 30 (dependent parent) and s 30A (dependent grandparent) - 'ordinarily resident in Hong Kong' is a precondition for any allowance to be granted under ss 30 and 30A - definition of 'ordinarily resident in Hong Kong' - the Board is obliged to give effect to the words stated in the legislature - the Board is also obliged to apply a binding decision of a superior court in Hong Kong - ss 30, 30A and 41 of the Inland Revenue Ordinance [英文案例]

D57/02

whether an appellant had rendered all the services in connection with his employment outside Hong Kong and thereby his income was thus excluded by s 8(1A) - various factors to be considered - dictated by the facts of the case - frequency and duration and arrival and departure times of the appellant's stays in Hong Kong - amounts of salary earned - job nature - the frequency and amounts of cash taken by the appellant on arrival and departure - onus of proof that any of the assessments appealed against is excessive or incorrect on the appellant - ss 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance ('IRO') [英文案例]